If a set (nondiscretionary) contribution is funded after the IRC Sec. 415 deadline but prior to the previous day on the strategy year next the intended system year, the contribution will count in direction of the two the annual additions Restrict and also the deduction Restrict to the 12 months https://kingswoodhomes.uk.com/news/start-2026-in-your-dream-home-with-kingswoods-5-deposit-contribution/